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Registered number: 08710254
Frost Guiding Courses Limited
Financial Statements
For The Year Ended 31 December 2023
Abacus Smarter Accountants
Financial Statements
Contents
Page
Balance Sheet 1
Notes to the Financial Statements 2—3
Page 1
Balance Sheet
Registered number: 08710254
2023 2022
Notes £ £ £ £
FIXED ASSETS
CURRENT ASSETS
Debtors 5 2,269 360
Cash at bank and in hand 81,021 81,977
83,290 82,337
Creditors: Amounts Falling Due Within One Year 6 (82,721 ) (81,773 )
NET CURRENT ASSETS (LIABILITIES) 569 564
TOTAL ASSETS LESS CURRENT LIABILITIES 569 564
NET ASSETS 569 564
CAPITAL AND RESERVES
Called up share capital 7 100 100
Profit and Loss Account 469 464
SHAREHOLDERS' FUNDS 569 564
For the year ending 31 December 2023 the company was entitled to exemption from audit under section 477 of the Companies Act 2006 relating to small companies.
The members have not required the company to obtain an audit in accordance with section 476 of the Companies Act 2006.
The directors acknowledge their responsibilities for complying with the requirements of the Act with respect to accounting records and the preparation of accounts.
These accounts have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies' regime.
The company has taken advantage of section 444(1) of the Companies Act 2006 and opted not to deliver to the registrar a copy of the company's Profit and Loss Account.
On behalf of the board
Mrs Janine Frost
Director
Mr Graham Frost
Director
18/02/2024
The notes on pages 2 to 3 form part of these financial statements.
Page 1
Page 2
Notes to the Financial Statements
1. General Information
Frost Guiding Courses Limited is a private company, limited by shares, incorporated in England & Wales, registered number 08710254 . The registered office is 1 Bryniau Terrace, Mynyndd Llandygai, Bangor, LL57 4BJ.
2. Accounting Policies
2.1. Basis of Preparation of Financial Statements
The financial statements have been prepared under the historical cost convention and in accordance with Financial Reporting Standard 102 section 1A Small Entities "The Financial Reporting Standard applicable in the UK and Republic of Ireland" and the Companies Act 2006.
2.2. Turnover
Turnover is measured at the fair value of the consideration received or receivable, net of discounts and value added taxes. Turnover includes revenue earned from the sale of goods and from the rendering of services. Turnover is reduced for estimated customer returns, rebates and other similar allowances.
Sale of goods
Turnover from the sale of goods is recognised when the significant risks and rewards of ownership of the goods has transferred to the buyer. This is usually at the point that the customer has signed for the delivery of the goods.
Rendering of services
Turnover from the rendering of services is recognised by reference to the stage of completion of the contract. The stage of completion of a contract is measured by comparing the costs incurred for work performed to date to the total estimated contract costs. Turnover is only recognised to the extent of recoverable expenses when the outcome of a contract cannot be estimated reliably.
2.3. Intangible Fixed Assets and Amortisation - Goodwill
Goodwill is the difference between amounts paid on the acquisition of a business and the fair value of the separable net assets. It is amortised to profit and loss account over its estimated economic life of 5 years.
2.4. Foreign Currencies
Monetary assets and liabilities in foreign currencies are translated into sterling at the rates of exchange ruling at the balance sheet date. Transactions in foreign currencies are translated into sterling at the rate ruling on the date of the transaction. Exchange differences are taken into account in arriving at the operating profit.
3. Average Number of Employees
Average number of employees, including directors, during the year was: 2 (2022: 2)
2 2
4. Intangible Assets
Goodwill
£
Cost
As at 1 January 2023 22,500
As at 31 December 2023 22,500
Amortisation
As at 1 January 2023 22,500
As at 31 December 2023 22,500
Net Book Value
As at 31 December 2023 -
As at 1 January 2023 -
Page 2
Page 3
5. Debtors
2023 2022
£ £
Due within one year
Prepayments and accrued income 2,269 360
2,269 360
6. Creditors: Amounts Falling Due Within One Year
2023 2022
£ £
Customer deposits 60,767 62,178
Accruals and deferred income 21,954 19,595
82,721 81,773
7. Share Capital
2023 2022
£ £
Allotted, Called up and fully paid 100 100
Page 3